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Financial Accounting: The Impact On Decision Makers

by: Gary A Porter

Financial Accounting: The Impact On Decision Makers

by: Gary A Porter

ISBN 13:
9780030204838
ISBN 10:
0030204836
Format: Nonspecific Binding
Copyright: 01/21/2009
Publisher: Nelson Education
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Financial Accounting: The Impact On Decision Makers > ISBN13: 9780030204838

Preface

PART I The Accounting Model

(214)

Accounting as a Form of Communication

(50)

Financial Statements and the Annual Report

(50)

Processing Accounting Information

102

(44)

Income Measurement and Accrual Accounting

146

(69)

Appendix 4A Accounting Tools: Work Sheets and Reversing Entries

175

(40)

PART II Accounting for Assets

215

(190)

Merchandise Accounting and Internal Control

216

(46)

Appendix 5A Accounting Tools: Internal Control for a Merchandising Company

236

(26)

Inventories and cost of Goods Sold

262

(50)

Appendix 6A Accounting Tools: Inventory Costing Methods with the Use of a Perpetual Inventory System

287

(25)

Cash and Receivables

312

(48)

Operating Assets: Property, Plant, and Equipment, Natural Resources, and Intangibles

360

(45)

PART III Accounting for Liabilities and Owners' Equity

405

(196)

Current Liabilities, Contingent Liabilities, and the Time Value of Money

406

(56)

Appendix 9A Accounting Tools: Payroll Accounting

436

(26)

Long-Term Liabilities

462

(46)

Stockholders' Equity

508

(50)

Appendix 11A Accounting Tools: Unincorporated Businesses

532

(26)

Analysis of Retained Earnings and Stockholders' Equity

558

(43)

PART IV Additional Topics in Financial Reporting

601

Additional Reporting Issues: Intercompany Investments and Foreign Currency

602

(62)

The Statement of Cash Flows

664

(68)

Appendix 14A Accounting Tools: A Work-Sheet Approach to the Statement of Cash Flows

700

Financial Statement Analysis

732

Appendix: Financial Statements for Ben & Jerry's Homemade, Inc.

A-1

Index of ``From Concept to Practice'' Assignments

B-1

Glossary

G-1

Photo Credits

C-1

Company Index

I-1

Subject Index

I-3

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